Gavāṃ Māhātmya — Go-dāna, Yajña-ādhāra, and Goloka
Brahmā–Indra–Surabhi Itihāsa
समानवत्सां शबलां थेनुं दत्त्वा पयस्विनीम् । सुव्रतां वस्त्रसंवीतां सोमलोके महीयते
samānavatsāṃ śabalāṃ dhenuṃ dattvā payasvinīm | suvratāṃ vastrasaṃvītāṃ somaloke mahīyate ||
Wika ni Vasiṣṭha: “Ang lalaking maghandog ng bakang batik-batik, mapagatas at may mabubuting tanda, kasama ang guya na kapareho ang uri, at magalang na nababalutan ng tela, ay pararangalan sa daigdig ni Soma (daigdig ng Buwan).”
वसिष्ठ उवाच
Charity (dāna) yields higher merit when it is complete and respectful: giving a productive cow together with her calf and honoring the gift with proper covering/adornment leads to exalted posthumous reward, here described as honor in Soma’s lunar realm.
Vasiṣṭha is describing the फल (result) of a specific dharmic gift: donating a speckled milch cow along with her calf and clothing her. He states the recipient of such merit is honored in Somaloka, illustrating the Mahābhārata’s catalog of dānas and their spiritual outcomes.